^®
TaxReply India Private Limited

GST Library

Best GST Library

Subscription Plans

TaxGPT

GST News | Updates

GST Calendar

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

GST Rates

HSN Codes ^New

GST Forms

GST Diary

GST Notebook

GST Fees Manager

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

Full Site Search

E-way Bill

Finance Bill

GST e-books

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Our Services

🔒

TaxReply India Pvt Ltd

🔒

^®

Subscribe Free GST updates on...

Subscribe to Best GST Library of India and get ahead of the rest. Click here for plans. | GST Act & Rules e-book Click here. |

HARRIS JAYARAJ vs. THE JOINT DIRECTOR & OTHERS
(Madras High Court)

Hon'ble Judges:

R. SURESH KUMAR
C. SARAVANAN

Pet. Counsel

Raghavan Ramabadran

Res. Counsel

M. Santhanaraman

Petitioner / Applicant	HARRIS JAYARAJ
Respondent	THE JOINT DIRECTOR & OTHERS
Court	Madras High Court
State	Tamilnadu
Date	Aug 28, 2024
Order No.	W. P. No. 28060 of 2019 And W. M. P. No. 27677 of 2019
Citation	2024(8) TAXREPLY 11253
Add to Favorites	Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

TaxGPT ^Beta

Summarize this case by TaxGPT in

Listen this case in simple words

Audio Timeline

Audio Speed:

AA |

ORDER
ORDER R.SURESH KUMAR, J. This Writ Petition has been filed challenging the Show Cause Notice dated 23.10.2018 issued by the 1st Respondent under Section 73 of the Finance Act, 1994. 2. The main contention of the Writ Petitioner to challenge the Show Cause Notice dated 23.10.2018 is that insofar as the leviability of the Service Tax is concerned under Section 65 B(44) of the Finance Act, 1994, the word 'Service' was explained that any activity carried out by a person for another for consideration and includes a declared service but shall not include: (a)(i) a transfer of title in goods or immovable property, by way of sale, gift or in any other manner etc. 3. In that context, insofar as service rendered by the present Writ Petitioner that it is permanent in nature where the entire rights by way of transfer of goods have already been vested with the producer of the films for whom he worked as a musician only. Hence, it does not come under the purview of service....